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ARTICLE 31

Termination

This Convention shall remain in force without a time limit. Any Contracting State can terminate the Convention through diplomatic channels by giving six months notice in writing up to 30th June of any calendar year after the expiration of five years from the day the Convention has come into force, in such a case this Convention shall no longer be applied:

  • (a) taxes withheld at the source are concerned, to amounts of income received on or after January 1 of the calendar year following the year during which this Convention is terminated;
  • (b) other taxes are concerned, to taxes levied for tax years commencing on or after January 1 of the calendar year following the year during which this Convention is terminated.

DONE at Berlin, on 27th of March, 2003, in two original documents, each in German and Russian language, whereby all language versions are equally binding.

FOR THE FEDERAL REPUBLIC OF GERMANY:

KLAUS SCHARIOTH

FOR THE REPUBLIC OF TAJIKISTAN:

SAFARALI NADSCHMUDDINOW